Sbee Cables (India) Limited vs The Joint Commissioner of Commercial Taxes (Admn.)

N. Kumar, J.—This appeal is preferred by the assessee against the order passed by the learned Single Judge in SBEE Cables (India) Limited Vs. The Joint Commissioner of Commercial Taxes (Admn.), , who has directed the assessee to appear before the authorities and file statement of objections to the demand notice issued, so that the authorities can pass the order on merits after hearing them. Further, the demand notice was kept in abeyance till the disposal of the proceeding by the first respondent. After the disposal of the writ petition, the assessee appeared before the Joint Commissioner of the Commercial Taxes and contested the matter. The Joint Commissioner after hearing and overruling the objections filed by the assessee, passed an order under Section 21(2) of the Karnataka Sales Tax Act, 1957. Thereafter, a fresh demand notice was issued. In the meanwhile, this appeal is filed challenging the order passed by the learned Single Judge. An application is also filed seeking amendment of writ appeal and to quash the order of the Joint Commissioner of Commercial Taxes, passed in pursuance of the directions issued by the learned Single Judge.

We have heard the learned Counsel for the parties.

Now, the Joint Commissioner of Commercial Taxes has passed an order dated 20-8-2014, under Section 21(2) of the Karnataka Sales Tax Act, 1957. However, a statutory appeal before the Karnataka Appellate Tribunal is provided under the law. In that view of the matter, virtually this appeal has become infructuous. If the assessee does not succeed therein also, it is for him thereafter to approach this Court. All the contentions, including the question of limitation can be gone into before this Court. This appeal at this stage need not be entertained. Accordingly, the following order is passed:

ORDER

This appeal is dismissed reserving liberty to the appellant to prefer statutory appeal against the order of the Joint Commissioner of the Commercial Taxes.

All the contentions are kept open to be adjudicated before the Karnataka Appellate Tribunal.

Since the authorities have issued a fresh demand notice passed on the order passed by the Joint Commissioner of Commercial Taxes and the demand notice which was kept in abeyance no longer exists.

All applications filed are dismissed.

Ordered accordingly.